Back in the 1996 tax year, Leonard Gittinger, an attorney, didn’t pay his taxes. He argued that wages weren’t income. If you’ve been reading this blog, you know that argument is a typical tax protester argument, and is baseless. The Tax Court rejected his argument then, and the 5th Circuit also rejected his first appeal, noting it was “completely and utterly frivolous.”
Well, Mr. Gittinger also didn’t file tax returns for 1997 through 2001, and he filed yet another Tax Court case. Unfortunately, both Tax Court cases aren’t available online. However, he also lost his second case. We do know, from reading his appeal of that decision, that he had 19 typical tax protester arguments. As the Appeals Court noted, only one of his 19 items merited comment: ““Whether the allegations in the petition and . . . instant proceeding are ‘frivolous and groundless?’” The answer is yes.”
The Appeals Court noted that Mr. Gittinger should have learned his lesson the first time. As a reminder of the frivolous nature of the appeal (and, frankly, of the whole case), he was also ordered to pay a $6,000 sanction. “A
party who continues to advance long-defunct arguments invites sanctions.” Tello v. Comm’r, 410 F.3d 743, 744 (5th Cir. 2005)
Case: Gittinger v. Commissioner, 04-611118 (5th Circuit)
My thanks to Decision of the Day for their link to this case.